Ahmad bought a share ten months ago for $25 a share, got a $3.5 dividend per share last month, and sold the stock today for $21.5 per share. Ahmad falls in a marginal tax bracket of 30%. The tax rate on both capital gains for shares held more than one year and dividend income is 15%. What is Ahmad's after-tax HPR?

Select one:

A. 11.0%

B. 0.00%

C. 16.7%

D. 13.2%